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April 5, 2026Accounting Horizons

Good Intentions, Flawed Execution, Perfect Storm? Early Observations of CPA Evolution

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Authors

SBSteve BuchheitJFJessica R. FilosaLPLinda M. Parsons

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Overview

Observations reveal uneven pass rates in CPA exams, suggesting implications for future CPA competency and education.

Key Points

  • This research explores the implications of the new CPA Core + Discipline model on CPA licensure and candidate preparedness.
  • Exam data analysis to identify pass rates across disciplines
  • Survey of CPA candidates on exam selection
  • Assessment of educational trends related to CPA licensure
  • Significant disparities in pass rates based on exam preparation time
  • Candidates opting for discipline exams misaligned with career goals
  • Ongoing reductions in education requirements may impact CPA competency

Cite This Study

Buchheit et al. (2026) studied this question.

synapsesocial.com/papers/69d1fd3da79560c99a0a32e5https://doi.org/10.2308/horizons-2025-067
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